26 U.S. Code § 4293 - Exemption for United States and possessions

The Secretary of the Treasury may authorize exemption from the taxes imposed by subchapter A of chapter 31, section
4041, section
4051, chapter 32section
4051, chapter 32 (other than the taxes imposed by sections
4064 and
4121) and subchapter B of chapter 33, as to any particular article, or service or class of articles or services, to be purchased for the exclusive use of the United States, if he determines that the imposition of such taxes with respect to such articles or services, or class of articles or services will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.

Amendment by Pub. L. 101–508effective Jan. 1, 1991, with exception for contracts binding on Sept. 30, 1990, and at all times thereafter, see section 11221(f) ofPub. L. 101–508, set out as an Effective Date note under section
4001 of this title.

Amendment by Pub. L. 95–227applicable with respect to sales after Mar. 31, 1978, see section 2(d) ofPub. L. 95–227, set out as an Effective Date note under section
4121 of this title.

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d) ofPub. L. 94–455, set out as a note under section
6013 of this title.